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. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... We understand that you would like CRA to confirm that the Part I tax on insurance premiums other than marine would not apply to insurance papers issued in the name of […] or […], as the […][Province X] considers the insurers licensed under their legislation to transact the business of insurance no matter what address is stated on the insurance paper. ... Yours truly, Sharon Kendall Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... [The Company] is a fuel distributor located in [...] [Province X] and does not hold an excise tax licence. 2. Due to the lack of kerosene available from [...] [City 1] area refineries, [the Company] would like to rebrand Jet A aviation fuel into kerosene. 3. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In 2005, the ETA was amended by Bill C-43 and Bill C-259, with the following results: •   Between February 24, 2005, and November 24, 2005, the excise tax rate on clocks (with a sale price or duty paid value of $50 or more) was 8% but, effective November 25, 2005, the excise tax rate is raised to 10% until March 1, 2009, when the tax on clocks is eliminated. •   Between February 24, 2005, and November 24, 2005, the excise tax on watches was 8%, but effective November 25, 2005, the excise tax on watches is eliminated. •   Effective February 24, 2005, the excise tax on articles made of semi-precious stones, jewellery, precious and semi-precious stones and goldsmiths' and silversmiths' products drops to 8% and continues to drop by 2% every March 1 thereafter, until March 1, 2009, when the excise tax on these goods will be eliminated. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Diesel fuel is defined in subsection 2(1) of the ETA to include "... any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than any such fuel that is intended for use and is actually used as heating oil. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/10/14 — RITS 62044 — Application of the Air Travellers Security Charge to Private or Personal Flights ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Statement of Facts •   XXXXX has a re-refinery in XXXXX that produces diesel fuel from waste oil feedstock. •   The waste oil feedstock is obtained by collecting automotive and industrial wastes and waste lubricating oils throughout XXXXX Canada. •   The waste oil feedstock does not come from any industry production process but rather as a result of the consumption and collection of finished products whose life cycle is spent. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 152391 May 1, 2013 Dear [Client]: Subject: EXCISE INTERPRETATION Spirits Licensees Thank you for your letter of March 12, 2013 concerning the application of the Excise Act, 2001 (Act) to spirits licensees. [...]. [...], I will address how the Act applies to spirits licensees in general. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Denis Linteau Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2004/07/30 — RITS 50277 — Excise Tax on Insurance Premiums ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Michael Moskovic Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/01/06 — RITS 64976 — Refund of Excise Tax on Diesel Fuel Used for Drilling and Production of Oil and Gas Wells ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Robert Murray Technical Policy Adviser Excise Taxes and Special Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2007/02/22 — RITS 81357 — XXXXX Insurance Company XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Darren Weiner Excise Taxes and Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2007/04/11 — RITS 82897 — Excise Tax on Gasoline Delivered to Reserve ...